Advanced Search
MyIDEAS: Login to save this article or follow this journal

Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline

Contents:

Author Info

  • Oleksandr Petruk

    ()
    (Zhytomyr State Technological University)

  • Serhiy Legenchuk

    ()
    (Zhytomyr State Technological University)

  • Nataliya Koroliuk

    ()
    (Yuriy Fedkovych Chernivtsi National University)

Registered author(s):

    Abstract

    The features and promising directions of the accounting theory development in English-speaking countries nowadays are studied. Consideration of selected features and future directions allows you: - to research historic features of the accounting theory development in English-speaking countries; - to identify the basic stages of accounting theory development in the English-speaking countries (normative stage; positive stage (American positivism, English positivism); new normative stage (new normative theories, conditional and normative methodology, normative and positive synthesis); - to understand why positive accounting theory today is not the only and decisive approach to scientific research in the field of accounting; - to identify new areas of scientific research that are currently supported by the accounting scientific community in an English-speaking countries; - to explain why researchers who write articles using modern normative theories and / or qualitative research methods have difficulty over the publication of their papers in world leading scientific accounting journals; - to ensure that accounting is multi-paradigmatic discipline during the evolution of which is cyclic change fundamental paradigms.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.afj.org.ua/pdf/85-rozvitok-teorii-buhgalterskogo-obliku-v-anglomovnih-krainah-na-shlyahu-do-multiparadigmalnoi-disciplini.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/en/article/85/
    Download Restriction: no

    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 3 (September)
    Pages: 48-56

    as in new window
    Handle: RePEc:iaf:journl:y:2013:i:3:p:48-56

    Contact details of provider:
    Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Email:
    Web page: http://www.iaf.kiev.ua/
    More information through EDIRC

    Related research

    Keywords: accounting theory; accounting history in English-speaking countries; normative accounting theory and positive accounting theory; conditional and normative accounting theory;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    2. Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:3:p:48-56. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.